PRAVEEN DAGA,GUWAHATI vs. ITO WARD 6(2) JAIPUR, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR
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BEFORE: SHRI GAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1309/JPR/2024
fu/kZkj.ko"kZ@Assessment Year : 2011-12
Ward-6(2),
Jaipur.
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEAPD8832P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Shrawan Kumar Gupta, Adv.
jktLo dh vksj ls@Revenue by: Shri Gautam Singh Choudhary, Addl. CIT
(Thr. V.C.) lquokbZ dh rkjh[k@Date of Hearing
:25/03/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 26/03/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER .
Assessee-appellant is feeling aggrieved by order dated 04.10.2024
passed by Learned CIT(A), National Faceless Appeal Centre, Delhi, whereby appeal filed by the assessee challenging assessment order dated
06.12.2018, passed u/s 144 r.w.s. 147 of the Income Tax Act, 1961
(hereinafter referred to as “the Act”), has been set aside, and the matter
2
4. On behalf of the department, it cannot be disputed that as regards the documents submitted by the assessee-appellant before Learned CIT(A), remand report was called, but even then the matter was remanded back to the Assessing Officer.
Copy of papers related to land.
Copy of sale deed dt. 05.10.2010. Copy of Power of Attorney.
Copy of documents of land related to earlier owner.
Copy of affidavit of land owner Sh. Khushal Chand Daga.
Copy of Affidavit of the assessee.
Copy of affidavit of purchasers.
It is true that the assessee did not produce before the Assessing Officer, or during the appellate proceeding, any document to show that 4 Praveen Daga vs. ITO there was some dispute going on as regards the said land, but, the question arises whether any such document was required, when the assessee had produced the above said set of documents ? On going through the copy of sale deed dated 05.10.2010, available at page 16 to 25 of the paper book of the appellant, it would transpire that the same was executed by the assessee, only in the capacity of a Power of Attorney holder of Sh. Khushal Chand Daga. Copy of the said Power of Attorney dated 14.03.2002 is available at page 26 to 28 of said paper book. It was executed by Shri Khushal Chand Daga in favour of the assesseeappointing him as his Power of Attorney to perform various acts, including to sale the subject immovable property i.e. plot No. K-29, Scheme No. 4, Tonk Road, Jaipur. 7. As is available from the sale deed, on 01.06.2001, Khushal Chand Daga, who claimed himself to be owner of the subject property, executed an agreement to sell in respect of the said plot, in favour of Anupam Sharma party No. 2 therein, and also received a sum of Rs. 1,00,000/- by way of entire sale consideration. This goes to show that the entire sale consideration was received by Shri Khushal Chand Daga in the year 2001 This goes to show that the assessee had no income from the said sale transaction either in the FY 2001- 2002 or in the F.Y. 2010-11. Consequently, it can safely be said that as regards the assessee there was no incident of tax so as to make him liable for payment of income tax. Consequently this appeal is allowed, and the impugned order passed by Learned CIT(A) is hereby set aside, while holding that the assessee- appellant was not liable for payment of any income tax, as regards the said transaction of sale of the above said immovable property by its actual owner by Khushal Chand Daga.
File consignment to the record room after the needful is done by the office.
Order pronounced in the open court on 26/03/2025. ¼xxu xks;y½
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(GAGAN GOYAL)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 26/03/2025
*Santosh
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Praveen Daga, Guwahati, Assam.
2. izR;FkhZ@ The Respondent- ITO, Ward-6(2), Jaipur.
3. vk;djvk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZQkbZy@ Guard File ITA No. 1309/JPR/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत